Scheme to develop, operate and maintain special economic zones under section 80-IA of Income-tax Act read with rule 18C(2) of Income-tax Rules (From Para 1 to Para 5)
Special Economic Zone approval criteria require spatial thresholds and strict compliance with planning, environmental and labour laws. Proposals to develop, operate and maintain Special Economic Zones under Section 80-IA read with Rule 18C(2) must meet spatial thresholds with limited exceptions, ensure SEZs and their units comply with local planning, sewerage, pollution control, industrial and labour laws, and make adequate arrangements to fulfil all applicable legal, procedural and infrastructural requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special Economic Zone approval criteria require spatial thresholds and strict compliance with planning, environmental and labour laws.
Proposals to develop, operate and maintain Special Economic Zones under Section 80-IA read with Rule 18C(2) must meet spatial thresholds with limited exceptions, ensure SEZs and their units comply with local planning, sewerage, pollution control, industrial and labour laws, and make adequate arrangements to fulfil all applicable legal, procedural and infrastructural requirements.
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